OCT ll 280 Depafment ol the Internal Revenue Serwce gmgeo Treasury A For the 2014 calendar year, or tax year beginning Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Do not enter social security numbers on this form as it may be made public. Information about Form 990 1nd its instructions is at OMB No 1545-0047 Open to Public Inspection and ending Check if applicable Address change Name of organization American Legislative Exchange Council Employer identification number Name change Deing busmess as 52?0140979 Initial return Final return! Number and street (or RC. box if mail is not delivered to street address) 6th Floor 2900 Drive, Room/sune Telephone number 703?373?0933 termin- ated Amended return City or town, state or provmce, country, and ZIP or foreign postal code Arlington . VA 22202 Grossreceiptss H(a) Is this a group return Applica- tion pending Name and address of prinCIpal officer MS . same as above Lisa Nelson for subordinates? : Yes No H(b) Are all subordinates I: No I Tax-exempt status. [Kl 501(c)(3) Cl 501(c)( Website:D . alec . org Form of organization: Carporation Trust I:l Assomation OtherD Part I I Summary )4 (insertn0.) 4947(a)(1) or Cl 527 If attach a list. (see instructions) H(c) Group exemption number Year of formation: 1 9 '7 State of legal domICIIe: IL a, 1 Briefly describe the organization?s mi35ion or most Significant actIVIties AS i ta Legi 1 at or Congress the public by sharing research and educational info. 2 Check this box El if the organliation discontinued its operations or disposed of more than 25% of its net assets 3 3 Number of voting members of the governing body (Part VI, line 13) 3 2 4 4 Number of independent voting members of the governing body (Part VI, line 1b) 4 2 4 3 5 Total number of individuals employed in calendar year 2014 (Part V, line 2a) 5 5 5 6 Total number of volunteers (estimate if necessary) 6 2 2 7 a Total unrelated busmess revenue from Part column (C), line 12 7a 0 . Net unrelated busmess taxable income from Form 990-T, line 34 7b 0 . Prior Year Current Year 0 8 Contributions and grants (Part line 1hProgram sewlce revenue (Part line 29Investment income (Part column (A), lines Other revenue (Part column (A), lines 5. 6d, 8c. 9c, 10cTotal revenue - add lines 8 through 11 (must equal Part column (A), line 12Grants and Similar amounts paid (Part IX, column (A), lines 1-Benefits paid to or for members (Part IX, column (A), line Salaries, other compensation, employee benefits (Part IX, column 16a Profe55ional fundraismg fees (Part IX, column (A), line HeTotal fundraismg expenses (Part IX, column (D), line 25) 58,6",0 2 qt; l? 17 Other expenses (Part IX, column (A), lines 11a-11d, 11f-24eTotal expenses Add lines 13-17 (must equal Part IX, column (ARevenue less expenses Subtract line 18 from line Beginning of Current Year End of Year 2O Totalassets(PartX,Iine16) 4,838,138. 4,731,499. a; 21 Total liabilities (Part x, ("1.325) 2,639,371. 2,471,877. if 22 Net assets or fund balances Subtract line 21 from line Part II Signature Block Under penalties of perjury, I declare that have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Iqatlof?mr (other?ian officer) is based on all information of which preparer has any knowledge. 912715 Sign Signatur ,ol 0 per" '7 Date Here Ms . Lisa Nelson CEO Type or print name and title Print/Type preparer's name [my 5" E3 Paid Thomas . Raf fa ?4 I sell-employed "Warm Firm's name . Raffa_, .C . 7 ?lms EIN. 52-1511275 Use Only me'saddress, 1899 Street NW, Suite '900 Washington, DC 20036 Phoneno.202-822-5000 May the IRS discuss this return With the preparer shown above? (see instructions) LHA For Paperwork Reduction Act Notice, see the separate instructions. 432001 11-07-14 43V 9: \Ll Yes No Form 990 (2014) memmedML, American Legislative Exchange Council Pme2 Part Ill?} Statement of Program Service Accomplishments Check If Schedule 0 contains a response or note to any llne In Part 1 Briefly describe the organization?s The American Legislative Exchange Council is a think?tank for state-based public policy issues and potential solutions. The Organization's mission is to assist State Legislators, Members of Congress, and the general and business public by sharing research and 2 Old the organization undertake any program services during the year were not listed on the prior Form 990 or : Yes No If "Yes," describe these new servuces on Schedule 0 3 Old the organization cease conducting, or make Significant changes In how It conducts, any program servrces? : Yes No If "Yes." describe these changes on Schedule 0. 4 Describe the Organization's program servuce accomplishments for each of Its three largest program servnces. as measured by expenses Section 501(c)(3) and 501(c)(4) organizations are requ1red to report the amount of grants and allocatlons to others, the total expenses, and revenue. If anL for each program serVIce reported 43 (Code (Expenses Includlng granls of$ (Revenue Task Forces - ALEC's policy Task Forces provide a forum for legislators and the private sector to discuss issues, develop policies, and draft model legislation which serves as a public policy resource. The Task Forces include the following: Civil Justice; Commerce, Insurance and Economic Development; Communications and Technology; Education; Energy, Environment and Agriculture; Health and Human Services; Federalism and International Relations; Justice Performance Project and Tax and Fiscal Policy. 4b (Code (Expenses Includlng grants of (Revenue Conferences ALEC holds national conferences, providing workshops on current issues with leading experts, public figures and elected officials. The three national conferences held during 2014 were the Spring Task Force Summit, Annual Meeting and States and National Policy Summit Meeting. 4c (Code (Expenses 7 2 7 2 7 Includlng grants of (Revenue State Outreach This program provides reimbursement for qualifying costs, principally travel and lodging, of state legislators to attend various conferences and meetings of ALEC. Additionally, through this program, ALEC works to promote the development of legislative membership and participation in ALEC. 4d Other program servuces (Describe an Schedule 0.) (Expenses Includan grants (RevenueS Total program servuce expenses Form 990 (2014) 432002 11-07-14 2 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 Form 990 2014 American Le islative Exchan Council 52?0140979 Pa e3 I Part Checklist of Required Schedules Yes No 1 Is the organization described In section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A 1 2 Is the organization reqwred to complete Schedule B, Schedule of ContnbutorS? 2 3 Did the organization engage in direct or indirect political campaign actIVities on behalf of or in opposmon to candidates for public office? If "Yes, complete Schedule C, Part! 3 4 Section 501(c)(3) organizations. Did the organization engage in lobbying actiVities, or have a sectron 501 election in effect during the tax year? If "Yes," complete Schedule C, Part II 4 5 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or Similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part Ill 5 6 Did the organization maintain any donor adwsed funds or any Similar funds or accounts for which donors have the right to prowde adwce on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Partl 6 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the enwronment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part ll 7 8 Did the organization maintain collections of works of art, historical treasures. or other Similar assets? If "Yes, complete Schedule D, Part a 9 Did the organization report an amount in Part X, line 21. for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X, or provrde credit counseling. debt management, credit repair, or debt negotiation servrces? If "Yes," complete Schedule D, Part I 9 10 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quaSi-endowments? If "Yes," complete Schedule D, Part 10 11 If the organization's answer to any of the followrng questions is "Yes," then complete Schedule D, Parts VI, VII, IX, or as applicable. a Did the Organization report an amount for land, buddings, and eqUIpment in Part X, line 10? If "Yes," complete Schedule D, Part Vl 113 Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? lf "Yes," complete Schedule D, Part VII 1 1b Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes, complete Schedule D, Part 11c Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part x, llne 16? If "Yes," complete Schedule D, Part lX 11d Did the organization report an amount for other liabilities in Part X, line 25? ll "Yes," complete Schedule D, Part 11e Did the organization?s separate or consolidated finanCIal statements for the tax year include a footnote that addresses the organization?s liability for uncertain tax posmons under FIN 48 (A80 740)? If "Yes," complete Schedule D, Part 1 1f 12a Did the organization obtain separate, independent audited finanCIal statements for the tax year? If "Yes," complete Schedule D, Parts XI and 12a Was the organization included in consolidated, independent audited finanCIal statements for the tax year? lf "Yes," and if the organlzatlon answered "No" to llne 123, then completing Schedule D, Parts XI and is optional 12b 13 Is the organization a school described in section If "Yes," complete Schedule 13 14a Did the organization maintain an office, employees, or agents outSIde of the United States? 14a Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraismg, busmess, investment, and program serwce actiVities outSide the United States, or aggregate foreign investments valued at $100,000 or more? lf "Yes," complete Schedule F, Parts land lV 14b 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other a53istance to or for any foreign organization? If "Yes," complete Schedule F, Parts ll and IV 15 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other as3istance to or for foreign indiwduals? If "Yes," complete Schedule F, Pan?s Ill and IV 16 17 Did the organization report a total of m0re than $15,000 of expenses for professmnal fundraismg serVices on Part IX, column (A), lines 6 and 11e? If "Yes, complete Schedule G, Part 17 i 18 Did the organization report more than $15,000 total of fundraismg event gross income and contributions on Part lines 1c and Be? If "Yes, complete Schedule G, Part ll 18 19 Did the organization report more than $15,000 of gross income from gaming actiwties on Part line 9a? If "Yes, complete Schedule G, Part 19 20a Did the organization operate one or more hospital faculties? If "Yes," complete Schedule 20a If "Yes" to line 20a, did the organization attach a copy of its audited f?anCIaI statements to this return? 20b Form 990 (2014) i 432003 11-07-14 3 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 l. American Legislative Exchange Council 52?0140979 Pme4 Bart Checklist of Required Schedules (continued) Yes No 21 . Did the organization report more than $5,000 of grants or other a55istance to any domestic organization or domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts land ll 21 22 Did the organization report more than $5,000 of grants or other aSSistance to or for domestic indiVIduals on Part IX, column (A), line 2? If "Yes, complete Schedule I, Parts land Ill 22 23 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization?s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule 23 24a Did the organization have a tax-exempt bond issue With an outstanding prinCIpaI amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes, answer lines 24b through 24d and complete Schedule K. ll "No go to line 25a 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? 24c Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? 24d 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction With a disqualified person during the year? If "Yes, complete Schedule L, Part I 25a Is the organization aware that it engaged in an excess benefit transaction With a disqualified person in a prior year. and that the transaction has not been reported on any of the organization's prior Forms 990 or If "Yes," complete Schedule L, Part I . 25b 26 Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former of?cers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part ll 26 27 Did the organization prowde a grant or other aSSistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part 27 28 Was the organization a party to a busmess transaction With one of the followmg parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions): a A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV 28a A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV 28!: An entity of which a current or former officer, director, trustee. or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect ownei?? If "Yes, complete Schedule L, Part IV 28c 29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule 29 30 Did the organization receive contributions of art, historical treasures, or other Similar assets, or qualified conservation contributions? If "Yes, complete Schedule 30 31 Did the organization liqUidate, terminate, or dissolve and cease operations? lf Yes, complete Schedule N, Partl 31 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?? "Yes," complete Schedule N, Part ll 32 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301 .7701-2 and 301 .7701-3? If "Yes, complete Schedule Fl, Part I 34 Was the organization related to any tax-exempt or taxable entity? lf "Yes," complete Schedule H, Part II, or N, and Part v, line 1 34 35a Did the organization have a controlled entity Within the meaning of section 512(b)(13)? 35a If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction With a controlled entity Within the meaning of section 512(b)(13)? If "Yes," complete Schedule B, Part V, line 2 35b 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes, complete Schedule Fl, Part V, line 2 36 37 Did the organization conduct more than 5% of its actiVIties through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If Yes, complete Schedule H, Part VI 37 38 Did the organization complete Schedule 0 and prowde explanations in Schedule 0 for Part VI, lines 11b and 1 9? Note. All Form 990 filers are required to complete Schedule 0 38 Fonn990(2014) 432004 11-07-14 4 17240908 786783 alec 2014.04020 American Legislative Exchan American Le-islative Exchanoe Council 52?0140979 Pme5 Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response or note to any line in this Part . Yes No 1a Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable 1a 2 3 Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable 1b 0 Did the organization comply With backup Withholding rules for reportable payments to vendors and reportable gaming (gambling) Winnings to prize Winners? 10 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, ?led for the calendar year ending With or Within the year covered by this return 2a 5 5 If at least one is reported on line 2a, did the organization file all reqUired federal employment tax returns? 2b Note. If the sum of lines 1a and 2a is greater than 250, you may be reqUIred to e-file (see instructions) 33 Did the organization have unrelated busmess gross income of $1,000 or more during the year? 3a If "Yes," has it filed a Form 990-T for this year? If to line so, prowde an explanation in Schedule 0 3b 4a At any time during the calendar year, did the organization have an interest in, or a Signature or other authority over, a finanCIal account in a foreign country (such as a bank account, securities account, or other finanCIal account)? 4a If "Yes," enter the name of the foreign country' See instructions for filing reqwrements for Form 114, Report of Foreign Bank and FinanCIaI Accounts (FBAR). 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? 53 Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? 5b If "Yes," to line 5a or 5b, did the organization file Form . 5c 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization sohcut any contributions that were not tax deductible as charitable contributions? 6a If "Yes," did the organization include With every solicitation an express statement that such contributions or gifts were not tax deductible? 6b 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and serwces prowded to the payor? 7a If "Yes." did the organization notify the donor of the value of the goods or serVices prowded? 7b Did the organization sell, exchange, or othervvise dispose of tangible personal property for which it was required to file Form 8282? . . 7c If "Yes," indicate the number of Forms 8282 filed during the year 7d Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? "If If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as reqwred? 79 If the organization received a contribution of cars, boats, airplanes. or other vehicles, did the organization file a Form 1098-0? 7h 8 Sponsoring organizations maintaining donor advised funds. Did a donor adVised fund maintained by the sponsoring organization have excess busmess holdings at any time during the year? 8 9 Sponsoring organizations maintaining donor advised funds. a Did the sponsoring organization make any taxable distributions under section 4966? 9a Did the sponsoring organization make a distribution to a donor. donor adVIsor, or related person? 9b 10 Section 501(c)(7) organizations. Enter. a Initiation fees and capital contributions included on Part line 12 10a Gross receipts, included on Form 990, Part line 12, for public use of club faculties 10b 11 Section 501(c)(12) organizations. Enter- a Gross income from members or shareholders 11a Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received frOm them 1 1b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041 12a If "Yes," enter the amount of tax-exempt interest received or accrued during the year I 12b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? 13a Note. See the instructions for additional information the organization must report on Schedule 0. Enter the amount of reserves the organization is reqUIred to maintain by the states in which the organization is licensed to Issue qualified health plans 13b Enter the amount of reserves on hand 13c 14a Did the organization receive any payments for indoor tanning sewices during the tax year? 143 If "Yes," has it filed a Form 720 to report these payments? If "No, prowde an explanation in Schedule 0 14b Form 990 (2014) 432005 11-07-14 5 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 Form 990 (2014) i Part Vi Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and fara "No" response American Legislative Exchange Council 52?0140979 to line 8a, SD, or 10b below, describe the Circumstances, processes, or changes in Schedule 0 See Instructions Check if Schedule 0 contains a response or note to any line in this Part VI Section A. Governing Body and Management 1a 01 7a 9 Yes No Enter the number of voting members of the governing body at the end of the tax year 1a 2 4 If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or Similar committee, explain in Schedule 0. Enter the number of voting members included in line 1a, above, who are independent 1b 2 4 Did any officer, director, trustee, or key employee have a family relationship or a busmess relationship With any other officer, director, trustee, or key employee? 2 Did the organization delegate control over management duties customarily performed by or under the direct supemsmn of officers, directors, or trustees, or key employees to a management company or other person? Did the organization make any Significant changes to governing documents Since the prior Form 990 was filed? Did the organization become aware during the year of a significant diverSion of the organization?s assets? Did the organization have members or stockholders? Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? Ta Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? 7b Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the followmg: i The governing body? 8a Each committee With authority to act on behalf of the governing body? 8b is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If "Yes, prowde the names and addresses in Schedule 0 9 Section B. Policies (This Section requests information about poliCies not requiired by the Internal Revenue CodeDid the organization have local chapters, branches, or affiliates? 10a If "Yes," did the organization have written and procedures governing the actIVIties of such chapters, affiliates, and branches to ensure their operations are consustent With the organization?s exempt purposes? 10b Has the organization prowded a complete copy of this Form 990 to all members of its governing body before filing the form? 113 Describe in Schedule 0 the process, if any, used by the organization to reVIew this Form 990 Did the organization have a written conflict of interest policy? If "No, go to line 13 12a Were officers, directors, or trustees, and key employees requued to disclose annually interests that could give rise to conflicts? 12b Did the organization regularly and conSIStentIy monitor and enforce compliance with the policy? If "Yes," describe in Schedule 0 how this was done 12? Did the organization have a written whistleblower policy? 13 Did the organization have a written document retention and destruction policy? 14 Did the process for determining compensation of the followrng persons include a reVIew and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and de0i5ion? The organization's CEO, Executive Director, or top management offiCIal 15a Other officers or key employees of the organization 15b If "Yes" to line 153 or 1 5b, describe the process in Schedule 0 (see instructions). Did the organization invest in, contribute assets to, or partiCIpate in a jomt venture or srmilar arrangement With a A taxable entity during the year? 16a If "Yes," did the organization follow a written policy or procedure requnring the organization to evaluate its participation in iomt venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status With respect to such arrangements? 16b x? MN Section C. Disclosure 17 18 19 20 432006 11-07-14 17420908 786783 alec List the states With which a copy of this Form 990 is reqUIred to be filed >599 SChEdl?e 0 Section 6104 reqwres an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only) available for public inspection. Indicate how you made these available Check all that apply Own website i:i Another's webSIte Upon request Other (explain in Schedule 0) Describe in Schedule 0 whether (and if so, how) the organization made its governing documents, conflict of interest policy, and ?nance! statements available to the public during the tax year State the name. address, and telephone number of the person who possesses the organization's books and records: Lisa Bowen, Sr. Dir. of Finance 703?373?0933 2900 Drive, 6th Floor, Arlington, VA 22202 See Schedule 0 for full list of states 6 2014.04020 American Legislative Exchan ALEC 1 Form 990 (2014) 10240912 786783 alec meemumnqi American Legislative Exchange Council 52?0140979 PmeT [Part Vll Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule 0 contains a response or note to any line in this Part Section A. Officers, DirectOrs, Trustees, Key Employees, and Highest Compensated Employees 13 Complete this table for all persons reqwred to be listed. Report compensation for the calendar year ending With or Within the organization's tax year 0 List all of the organization's current officers. directors, trustees (whether or organizations), regardless of amount of compensation Enter -0- in columns (D). (E), and (F) if no compensation was paid 0 List all of the organization's current key employees, if any See instructions for definition of "key employee." 0 List the organization?s five current highest compensated employees (other than an officer, director. trustee, or key employee) who received report- able compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $1 00,000 from the organization and any related organizations 0 List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations 0 List all of the organization?s former directors or trustees that received, in the capaCIty as a former director or tmstee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the followmg order' IndIVldual trustees or directors. institutional trustees; officers; key employees, highest compensated employees, and former such persons. :1 Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (A) (B) (C) (D) (E) (F) Name and Title Average (do no, Gigs'r?'gg?man one Reportable Reportable Estimated hours per box. unless person is both an compensation compensation amount Of week 3? a from from related other (list any the organizations compensation hours for ?j 3 organization from the related organization organizations 5 E0 and related below E. organizations llne) E's E- (1) Representative Linda Upmeyer, 1 . 00 IA, Chair 0 . 0 . 0 . (2) Representative Phil King, TX 1 . First Vice Chair 0 . 0 . 0 . (3) Senator Leah Vukmir, WI 1 00 Second Vice Chair 0 . 0 . 0 . (4) Senator Jim Buck, IN 1 . 00 Treasurer 0 . 0 . 0 (5) Representative Liston Barfield, . 00 Secretary 0 . 0 . 0 . (6) Representative John Pi scopo 1 . 0 0 Immediate Past Chair 0 . 0 . 0 . Senator Joel Anderson, CA 1 00 Director 0 0 (8) Senator Bill Cadman, CO 1 . 00 Director 0 . 0 . 0 . (9) Senator Michael Lamoureux, AR 1 . 00 Director 0 . 0 . (10) Representative Steve McDaniel 1 00 TN Director 0 . 0 . 0 . (11) Representative Dave Frizzell 1 . 00 IN Director 0 . 0 . 0 (12) Representative Philip Gunn, 1 00 MS Director 0 . 0 . 0 . (13) Representative Joe Harrison 1 . 00 LA, Director 0 . 0 . 0 . (14) Speaker Bill VA 1 . Director 0 . 0 0 . (15) Speaker Ray Merrickl KS 1 . 00 Director 0 . 0 0 . (16) Senator Wayne Niederhauser, 1 . 00 UT Director 0 . 0 . 0 . (17) Senator Bill Seitz' OH 1 00 Director 0 . 0 . 0 . 432007 11-07-14 Form 990 (2014) '7 2014.04020 American Legislative Exchan ALEC meamemg American Legislative Exchange Council 52?0140979 PmeB Part Section A. O?icersgirectors, Trustees, Key Em aloyees, and Highest Compensated Employee?con tmued) (A) (B) (C) (D) (E) (F) Name and title Average (do not c?g?f'rt'ggman one Reportable Reportable Estimated hours per box, unless person l5 both an compensation compensation amount of week officer and a director/trustee) from from related other (?St any {3 the organizations compensation hours for 3 organization from the related a organization organizatlons and related below a :3 5 organizations ?a a (18) Representative Blair Thoreson 1 0 0 NIL Director 0 . 0 0 . (19) Representative Curry Todd 1 . 0 0 TL Director 0 . 0 0 . (20) Senator Susan Wagle KS 1 . 0 0 Director 0 . 0 . 0 . (21) Representative Gary Banz OK 1 0 0 Director 0 . 0 - 0 . (22) Senator Barbara Cegavske NV 1 . 0 0 Director 0 . 0 . 0 . (23) Representative Tim Moffitt 1 00 NC. Director 0 0 0 (24) Speaker Thorn Tillis, NC 1 . 00 Director 0 . 0 . 0 . (25) Lisa Nelson (beg. 8/2014) 40.00 cm: 112L130. 0. 224. (26) Ron Scheberle (through 7/2014) 40 Executive Director 216 9 6 6 . 0 . 74.11 8 . 1b 329,096. 0. 7,342. Total from continuation sheets to Part VII, Section Total@dlines1band1c) 0. 111,424. 2 Total number of indiwduals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 8 Yes No 3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line 1a? lf Yes, complete Schedule for such 3 4 For any indiwdual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule for such 4 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or indiwdual for servrces rendered to the organization? If "Yes," complete Schedule for such person 5 Section 8. Independent Contractors 1 Complete this table for your two highest compensated independent contractors that received more than $100,000 of compensation from the organization Report compensation for the calendar ending With or Within the organization's tax year (A) (B) (0) Name and busmess address Description of Compensation CMI Communications, 400 Mile Crossing Blvd., Rochester, NY 14624 Audio Visual 168L136. Doner Fundraising 815 Brazos, Suite 701i Austin, TX 78701 Event planning 103L955. 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 2 See Part VII, Section A Continuation sheets 11-07-14 8 10240912 786783 alec 2014.04020 American Legislative Exchan ALEC 1 me9% American Leqislative Exchanqe Council 52?0140979 ?Dart Section A. Officers, Directors, Trustees, Key Employees, and Hithest Compensated Employees (continued) . (A) (B) (C) (D) (E) (F) Name and title Average Posmon Reportable Reportable Estimated hours (check all that apply) compensation compensation amount of per from from related other week the organizations compensation (list any E: organization from the hours for ?2 organization related a, and related organizations 3 organizations below r, a me Lisa Bowen 40.00 Sr. Dir. Finance/Admin. 142,688. 0. 22,838. (28) Michael Bowman, Sr. Dir.? 40.00 Policy/Strategic InitiatiVes 161_(29) Wilhelm Meierling 40 . 00 Sr. Dir.-Pub1ic Affairs 152,687. 0. 13,808. (30) Jonathan Williams 40 . 00 Sr. Task Force Director 146,572. 0. 17,871. (31) Jeff Lambert 40.00 Sr. Dir.-Membership 8: Events 137,888. 0. 19,889. (32) Marie Vulaj 40.00 Dir.~Corp. a Nonprofit Relations 101 688 . 0 6 073 . 843,316. 104,082. 432201 05-01-14 9 10240912 786783 alec 2014.04020 American Legislative Exchan ALEC 1 Form 990 (2014) American Legislative Exchange Council 5 2 0 1409 7 9 Page 9 Part Statement of Revenue Check If Schedule 0 contains a response or note to any line In Part (A) (B) (C) I Tota revenue Related or Unrelated exempt function busmess sections revenue revenue 512 - 514 ~23 1 a Federated campaigns 1a 3 Membership dues 1b (5.: Fundralsmg events 1c '5 in Related organizations 1d g; a Government grants (contnbutions) 1e .3 a i All other contributions, gifts, grants, and ?g Similar amounts not Included above Noncash contributions Included In lines 1a?1f 85 TotaI.AddIInes1a-1f 6,231,036. Business Codei 3 2a Conferences/seminars 900099 1,017,202.1,017,202. Eu, Membership dues 900099 65,773. 65,773. 5% Publications 900099 2,384. 2,384. 3 0' All other program serVIce revenue Total. Add llnes 2a-Investment Income (Including diwdends, Interest, and other similar amountsIncome from Investment of tax-exempt bond proceeds 5 Royalties (I) Real (II) Personal 6 a Gross rents Less rental expenses Rental Income or (loss) A Net rental Income or (loss) 7 3 Gross amount from sales of jg Securities (ll) Other assets other than inventory Less cost or other has and sales expenses Galn or (loss) _5 Net gain or (loss) 8 a Gross income from fundraismg events (not 5 Including of contributions reported on line 10) See 5 a; Part IV, lIne 18 a Less direct expenses Net Income 0r (loss) from fundraismg events 9 3 Gross Income from gaming activities See Part IV, line 19 a I Less: direct expenses Net income or (loss) from gaming 10 a Gross sales of inventory, less returns and allowances a i Less cost of goods sold A Net income or (loss) from sales of Inventory Miscellaneous Revenue Business Cod 11a Sublease income 900099 476,751. 476,751. All other revenue 0 476 751. 12 Totalrevenue.SeeInstructIons. 7,795,674.1,552,110. 0. 2,528. 11-07.14 Sublease income - from non-investment property; non-debt ?nanced Form 990 (2014) 1 0 09000611 786783 alec 2014 . 03050 American Legislative Exchan memm2m4 American Le islative Exchan Council 52?0140979 Pae10 I Part Statement of Functional Expenses Section 501(c)(3) and 501mm organizations must complete all columns All other organizations must complete column Check if Schedule 0 contains a response or note to any line in this Part IX D) Do not Include amounts re orted on lines SDParfvm- memes 1 Grants and other ass:stance to domestic organizations and domestic governments. See Part IV, line Grants and other asmstance to domestic indiwduals See Part IV, line 22 3 Grants and other asastance to foreign organizations, foreign governments. and foreign indiViduals See Part IV, lines 1 5 and 16 4 Benefits paid to or for members 5 Compensation of current officers, directors. trustees,andkeyemployees 853,855. 586,736. 237,427. 29,692. 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 7 Othersalariesandwages 1,818,128. 1,494,422. 159,908. 163,798. 8 Pensmn plan accruals and contributions (include section 401(k) and 403(0) employer contributionsOtheremployeebenefits 221,002. 182,500. 18,019. 20,483. 10 Payrolltaxes 184,846. 144,635. 26,539. 13,672. 11 Fees for semces (non-employees). a Management Legal 109,667. 85,804. 15,748. 8,115. Accounting 63,410. 49,612. 9,106. 4,692. Lobbying Professmnal fundraismg serVIces. See Part IV, line Investment management fees 9 Other. (If line 119 amount exceeds 10% of line 25, column (A) amount, listlinettg expenses on 0.) 196 135Advertismg and promotion Officeexpenses 490,341. 321,695. 37,332. 131,314. 14 Informationtechnology 144,216. 112,856. 20,695. 10,665. 15 Royalties 16 Occupancy 998,197. 780,989. 143,341. 73,867. 17 me 174,383. 170,861. 2,721. 801. 18 Payments of travel or entertainment expenses for any federal, state. or local public offICIals Conferences, conventions, and meetings Interest 2,270. 1,776. 326. 168. 21 Payments to affiliates 22 Deprec1ation, depletion, and amortization insurance 40,321. 324814. 4,954. 2,553. 24 Other expenses. Itemize expenses not covered above. (List miscellaneous expenses in line 24e. lf line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0.) a Dues and membership 123,057. 121,653. 1,363. 41. Artworkigraphics 70,812. 68,387. 2,425. Bad debt 64,738. 64,738. Subscriptions/research 36,172. 32,980. 104. 3,088. Allotherexpenses 32,825. 25,500. 7J086. 239- 25 Totalfunctionalexpenses Addlines1thr0ugh24e 7,734,819. 6,220,132. 928,593. 586,094. 26 Joint costs. Complete this line only it the organization reported in column (B) iomt costs from a combined educational campaign and fundraismg so i0itation. Check here I: .1 to?owmq SOP 93-2 (ASC ose-rzoL 432010 11-07-14 Form 990 (2014) 17420908 786783 alec 11 2014.04020 American Legislative Exchan ALEC Form 99012014L Eart 1 Balance Sheet Check if Schedule 0 contains a response or note to any line in this Part American Leqislative Exchange Council Page11 (A) (Bl Beginning of year End of year 1 Cash - non-interest-bearing Savmgs and temporary cash investments Pledges and grants receivableAccounts receivableLoans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule 5 6 Loans and other receivables from other disqualified persons (as de?ned under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' benefiCIary Organizations (see instr) Complete Part II of 6 a 7 Notes and loans receivable. net 7 8 Inventories for sale or use 8 9 Prepaid expenses and deferred charges 103 Land. and equment? cost or other baSis. Complete Part VI of Schedule 10a Less accumulated depreCIation 10b Investments - publicly traded securities Investments - other securities See Part IV, line 11 12 13 Investments - program-related. See Part IV. line 11 13 14 Intangible assets 14 15 441,595. 15 322,736. 16 Total assets. Add lines 1 through 15 (must equal line 34Accounts payable and accrued expenses Grants payable 18 19 Deferred revenue 235, 496 . 19 277, 959. 20 Tax-exempt bond liabilities 20 21 Escrow or custodial account liability Complete Part IV of Schedule 21 3 22 Loans and other payables to current and former officers, directOrs, trustees, key employees, highest compensated employees, and disqualified persons. 2 Complete Part II of Schedule 22 23 Secured mortgages and notes payable to unrelated third parties 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities (including federal income tax. payables to related third parties. and other liabilities not included on lines 17-24). Complete Part of 1,687,701? 25 1,510,787. 2,639,371. 26 2,471,877. Organizations that follow SFAS 117 (ASC 958), check here El and 3 complete lines 27 through 29, and lines 33 and 34. 27 Unrestricted net assets Temporarily restricted net assets Permanently restricted net assets 29 If Organizations that do not follow SFAS 117 (A80 958), check here I: and complete lines 30 through 34. 13 30 Capital stock or trust prinCIpal, or current funds 30 31 Paid-in or capital surplus, or land. bUIIdan, or equment fund 31 *5 32 Retained earnings, endowment, accumulated income, or other funds 32 33 Totalnetassetsorfundbalances 2,198,767. 33 2,259,522. 34 Total liabilities and net assets/fund balances Form 990 (2014) 432011 11-07-14 17240908 786783 alec 12 2014.04020 American Legislative Exchan ALEC 1 Form 990 (2014) American Leqislative Exchang_e Council 52?0140979 Page12 I Part Xl- Reconciliation of Net Assets Check If Schedule 0 contaIns a response or note to any lIne In thIs Part XI 1 Total revenue (must equal Part column (ATotal expenses (must equal Part IX. column (ARevenue less expenses Subtract Me 2 from Net assets or fund balances at begInnIng of year (must equal Part X, Me 33. column Net unrealIzed galns (losses) on Investments 5 6 Donated serVIces and use of faCIlIties 6 7 Investment expenses 7 8 PrIor perIod adjustments 8 9 Other changes In net assets or fund balances (explaIn In Schedule 0) 9 0 . 10 Net assets or fund balances at end of year. CombIne IInes 3 through 9 (must equal Part X. km 33. column(l3)) 10 2,259,622. Part Financial Statements and Reporting Check If Schedule 0 contaIns a response or note to any [me In thIs Part XII El Yes No 1 method used to prepare the Form 990: CI Cash Accrual Other If the organIzatIon changed Its method of accountIng from a prIor year or checked "Other," explaIn In Schedule 0 2a Were the organIzatIon?s fInanCIaI statements comleed or reVIewed by an Independent accountant? 23 If "Yes," check a box below to IndIcate whether the Manual statements for the year were comleed or reVIewed on a separate baSlS. consolIdated [33315, or both: Separate ConsolIdated l:l Both consolldated and separate Were the organIzatIon?s fInanCIaI statements audIted by an Independent accountant? 2b If "Yes," check a box below to IndIcate whether the fInanCIaI statements for the year were audited on a separate consolIdated baSlS, or both- I: Separate Consolldated baSIs Both consolIdated and separate baSlS If "Yes" to IIne 2a or 2b, does the organIzatIon have a commIttee that assumes responSIbIlIty for overSIght of the audIt, reVIew, or comleatIon of Its fInanCIal statements and selectlon of an Independent accountant? 2c If the organIzatIon changed eIther Its overSIght process or selectIon process durIng the tax year, explaIn In Schedule 0 3a As a result of a federal award, was the organlzatIon requwed to undergo an audIt or audIts as set forth In the SIngle AudIt Act and OMB CIrcular A4339 . 3a If "Yes," dId the organIzatIon undergo the reqUIred audIt or audIts9 If the organIzatIon dId not undergo the reqUIred audIt or audlts, explaIn why In Schedule 0 and any steps taken to undergo such audIts 3b Form 990 (2014) 432012 11-07-14 1 3 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 SCHEDULE A OMB No 1545-0047 Public Charity Status and Public Support Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. Attach to Form 990 or Form 990-EZ. Information about Schedule A (Form 990 or 990-52) and its instructions is at (Form 990 or 990-EZ) 2014 Open to Public Inspection Department of the TreaSury Internal Revenue Semce Name of the organization Employer identification number 52?0140979 American Leqislative Exchange Council [Part I I Reason for Public Charity Status (All organizations must complete this part.) See Instructions. The organization IS not a private foundation because it is (For lines 1 through 11, check only one box.) A church, convention of churches, or assomation of churches described in section A school described In section (Attach Schedule E.) A hospital or a cooperative hospital serwce organization described in section A medical research organization operated in coniunction With a hospital described in section Enter the hospital's name, City. and state' hWN?l An organization operated for the benefit of a college or univerSIty owned or operated by a governmental unit described in section (Complete Part II.) A federal, state, or local government or governmental unit described in section An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section (Complete Part II.) A community trust described in section (Complete Part II An organization that normally receives (1) more than 33 113% of its support from contributions, membership fees, and gross receipts from actiwties related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated busmess taxable income (less section 511 tax) from busmesses achIred by the organization after June 30, 1975. See section 509(a)(2). (Complete Part An organization organized and operated excluswely to test for public safety. See section 509(a)(4). An organization organized and operated excluswely for the benefit of. to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2) See section 509(a)(3). Check the box in lines 11a through 11d that describes the type of supporting organization and complete lines 11e, 11f, and 119Type I. A supporting organization operated. superVised, or controlled by its supported organization(s). typically by giVing the supported organization(s) the power to regularly appomt or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. II Type II. A supporting organization superwsed or controlled in connection With its supported organization(s). by havmg control or management of the supporting organization vested in the same persons that control or manage the supported organization(s) You must complete Part IV, Sections A and C. 0 CI Type functionally integrated. A supporting organization operated in connection With, and functionally integrated With, its supported organization(s) (see instructions) You must complete Part IV, Sections A, D, and E. Type non-functionally integrated. A supporting organization operated in connection With its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution reqwrement and an attentiveness reqwrement (see You must complete Part IV, Sections A and D, and Part V. I: Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type functionally integrated, or Type non-functionally integrated supporting organization. Enter the number of supported organizations Prowde the followmg information about the supported organization(s). Name oi supported (ii) EIN Type of organization (IV) IS the organization Amount of monetary (Vi) Amount of I organization 0" lines 1'9 I'Sted your support (see other support (see I abOVe 0' Inc seCt'on governing document? Instructions) Instructions) (see instructions? Yes N0 M4 LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 432021 09-17-14 14 2014.04020 American Legislative Exchan ALEC 1 I 17240908 786783 alec Schedule A (Form 990 or 990-EZ) 2014 smammAan%0memezmn4American Le- Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) islative Exchano Council 52-0140979 Pae2 (Complete only if you checked the box on line 5. 7, or 8 of Part I or if the organization failed to qualify under Part If the organization fails to qualify under the tests listed below, please complete Part Section A. Public Support Calendar year (or fiscal year beginning in) 2010 2011 2012 2013 2014 Total 1 Gifts, grants. contributions. and membership fees received. (Do not Include any "unusualgrants 5997347 . 7759834 . 7216208 . 5825882 . 6231036 . 33030307 . 2 Tax revenues loved for the organ- ization's benefit and either paid to or expended on Its behalf 3 The value of sewices or fac?ities furnished by a governmental unit to the organization Without charge 4 Total.Addlines1through3 5997347 . 7759834 . 7216208 . 5825882 . 6231036 . 33030307 . 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, ?anm 1574778. 6 Public Subtract line 5 from Ii_n_e4_ Section B. Total Support Calendar year (or fiscal year beginning in) 2010 2011 2012 2013 2014 Total 7 5997347 . 7759834 . 7216208 . 5825882 . 6231036 . 33030307 . 8 Gross income from interest, dwidends, payments received on se0urities loans. rents. royalties andincomefromSImilarsources 6,889. 6,541. 4,254. 2,226. 2,528. 22,_448. 9 Net income from unrelated busmess activities. whether or not the busrness is regularly carried on 10 Other income Do not include gain or loss from the sale of capital assets(ExplaininPartV ) 317. 193. 4,098. 318,086. 476,751. 799.4?i2 11 Total support. Add lines 7 through Gross receipts from related actiwties, etc. (see First five years. If the Form 990 is for the organization's first. second, third, fourth, or fifth tax year as a section 501(c)(3) organization. check this box and stop here Section C. Computation of Public Support Percentage 14 Public support percentage for 2014 (line 6. column diVided by line 11, column (Public support percentage from 2013 Schedule A, Part ll, line 1/3% support test - 2014. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a,_or 17b, check this box and see instructions stop here. The organization quali?es as a publicly supported organization 33 1/3% support test - 2013. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization 173 10% -facts-and-circumstances test - 2014. If the organization did not check a box On line 13, 16a. or 16b, and line 14 is 10% or more, and if the organization meets the "facts-andCircumstances" test, check this box and stop here. Explain in Part VI how the organrzation meets the "facts-and-Circumstances" test The organization qualifies as a publicly supported organization >l:l 10% -facts-and-circumstances test 2013. If the organization did not check a box on line 13. 163, 16b, or 17a, and line 15 is 10% or more. and if the organization meets the "facts-andCircumstances" test. check this b0x and stop here. Explain in Part VI how the organization meets the "facts-and-Circumstances" test. The organization qualifies as a publicly supported organization 432022 09-17- 14 17240908 786783 alec 15 >l:l Schedule A (Form 990 or 990-EZ) 2014 2014.04020 American Legislative Exchan ALEC 1 Schedule A (Form 990 or 990-EZ) 2014 Part Support Schedule for Organizations Described in Section 509(a)(2) Page 3 (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed belowLQIease complete Part II.) Section A. Public Support Calendar year (or fiscal year beginning in) 2010 (b12011 2012 2013 2014 Total 1 Gifts, grants, contributions. and membership fees received. (Do not include any "unusual grants 2 Gross receipts from merchandise sold or servrces per- formed. or faculties furnished In any actiwty that is related to the organization's tax-exempt purpose 3 Gross receipts from actiwties that are not an unrelated trade or bus- iness under section 513 4 Tax revenues Ievred for the organ- ization's benefit and either paid to or expended on its behalf 5 The value of servrces or facuities furnished by a governmental unit to the organization Without charge 6 Total. Add lines 1 through 5 7a Amounts included on lines 1, 2. and 3 received from disquali?ed persons Amounts included on lines 2 and 3 received from other than disquali?ed persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year Add lines 7a and 7b 8 Public support (Suhtractline 7c from Ii_ne 6) Section B. Total Support Calendar year (or fiscal year beginning in) 2010 2011 2012 2013 2014 (0 Total 9 Amounts from line 6 10a Gross Income from interest. leldendS. payments received on securities loans, rents, royalties and income from Similar sources Unrelated busmess taxable income (less section 511 taxes) from busmesses acqurred after June 30, 1975 Add lines 10a and 10b 1 1 Net income from unrelated busmess actIVIties not included in line 10b. whether or not the busmess IS regularly carried on 12 Other income Do not include gain or loss from the sale of capital assets (Explain in Part VI.) 13 Total support. (Add lines 9, 10c, 11, and 12) 14 First five years. If the Form 990 is for the organization's first, second. third. fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here Section C. Computation of Public Support Percentage 15 Public support percentage for 2014 (line 8, column dwided byline 13. column 15 16 Public support percentage from 2013 Schedule A, Part line 15 16 Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2014 (line 100, column dwided by line 13. column (0) 17 18 Investment income percentage from 2013 Schedule A, Part line 17 18 193 33 1/3?/u support tests - 2014. If the organization did not check the box on line 14, and line 15 is more than 33 and line 17 is not more than 33 check this box and stop here. The organization qualifies as a publicly supported organization 33 1/3% support tests - 2013. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 and line 18 is not more than 33 check this box and stop here. The organization qualifies as a publicly supported organization 20 Private foundation. If the organization did not check a box on line 14. 19a, or 19b, check this box and see instructions 432023 09-17-14 16 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 >l:l rE] Schedule A (Form 990 or 990-EZ) 2014 Schedule A Eorm 990 or 990-EZ) 2014 Ameri can Lecii slat ive Exchange Counc i1 I Part Supporting Organizations (Complete only if you checked a box on line 11 of Part If you checked 11a of Part I, complete Sections A and If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and If you checked 11d of Part I, complete Sections A and D, and complete Part V) Section A. All Supporting Organizations 52-0140979 Page4 the organization's supported organizations listed by name in the organization's governing documents? If "No" describe in Part VI how the supported organizations are deSignated. If deSignated by class or purpose, desori'be the deSignation. If historic and con tinumg relationship, explain. Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). Did the organization have a supported organization described in section 501(c)(4), (5), or If Yes, answer and below. Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determrnation. Did the organization ensure that all support to such organizations was used excluswely for section 170(c)(2) (B) purposes? If Yes, explain in Part VI what controls the organization put in place to ensure such use. Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes" and if you checked He or 1 1b in Part I, answer and (0) below Did the organization have ultimate control and discretion in deCIding whether to make grants to the foreign supported organization? If "Yes," describe in Part VI how the organization had such control and discretion despite being controlled or superwsed by or in connection with its supported organizations Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or If "Yes," explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used excluswely for section 170(c)(2)(B) purposes. Did the organization add, substitute, or remove any supported organizations during the tax year? lf "Yes, answer and below (if applicable). Also, prowde detail in Part VI, including the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, the authority under the organization's organizmg document authorizmg such action, and (iv) how the action was accomplished (such as by amendment to the organizmg document) Type I or Type II only. Was any added or substituted supported organization part of a class already desrgnated in the organization?s organizmg document? Substitutions only. Was the substitution the result of an event beyond the organization's control? Did the organization prowde support (whether in the form of grants or the prowsmn of sewices or faculties) to anyone other than its supported organizations, indiVIduals that are part of the charitable class benefited by one or more of its supported organizations; or other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? If "Yes," prowde detail in Part VI. Did the organization prowde a grant, loan, compensation, or other Similar payment to a substantial contributor (defined in IRC a family member of a substantial contributor, or a 35-percent controlled entity With regard to a substantial contributor? If "Yes," complete Part I of Schedule (Form 990) Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? lf "Yes," complete Part I of Schedule (Form 990). Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or If "Yes," prowde detail in Part VI. Did one or more disqualified persons (as defined in line hold a controlling interest in any entity in which the supporting organization had an interest? If ?Yes, prowde detail in Part VI. Did a disqualified person (as defined in line have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes," prowde detail in Part VI. Was the organization to the excess busmess holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type non-functionally integrated supporting organizations)? If "Yes," answer below. Did the organization have any excess busrness holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess busmess holdings10a 10b 432024 09-17-14 17240908 786783 alec 17 Schedule A (Form 990 or 2014 2014.04020 American Legislative Exchan ALEC Schedule A (Form 990 or 990-EZ) 2014 American Legi 5 lat ive Exchange Counc i 1 LPal't Supporting Organizations (continued) 52?0140979 Page5 11 . Has the organization accepted a gift or contribution from any of the followmg persons? a A person who directly or indirectly controls. either alone or together With persons described In (D) and below, the governing body of a supported organization? A family member of a person described In above? A 35% controlled entity of a person described in or above? If "Yes" to a, b, or c, prowde detail in Part VI. Yes No 11a 11b 11c Section B. Type I Supporting Organizations 1 Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appomt or elect at least a majority of the organization?s directors or trustees at all times during the tax year? If "No, describe in Part VI how the supported Organization(s) effectiver operated, superwsed, or controlled the organization '5 actiwties. If the organ ization had more than one supported organization, descnbe how the powers to appomt and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, superwsed. or controlled the supporting organization? If "Yes," explain in Part VI how prowding such benefit carried out the purposes of the supported organization(s) that operated, supervrsed, or controlled the supporting organization. Yes No Section C. Type II Supporting Organizations 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If "No, describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). Yes No Section D. Type Supporting Organizations 1 Did the organization prowde to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (1) a written notice describing the type and amount of support prowded during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization's QOVerning documents in effect on the date of notification, to the extent not prewously prowded? 2 Were any of the organization?s officers, directors, or trustees either appomted or elected by the supported organization(s) or (Ii) sewing on the governing body of a supported organization? If ?No, explain in Part VI how the organization maintained a close and continuous working relationship With the suppon?ed organization(s). 3 By reason of the relationship described in (2), did the organization's supported organizations have a Significant voice in the organization's investment poli0ies and in directing the use of the organization's income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization's supported organizations played in this regard Yes No Section E. Type Functionally-Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year(see Instructions): a The organization satisfied the Actiwties Test Complete line 2 below CI The organization is the parent of each of its supported organizations. Complete line 3 below. The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions 2 Test Answer and below. a Did substantially all of the organization's actiVities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responswe? If "Yes, then in Part VI those supported organlzatlons and explain how these actiwties directly furthered their exempt purposes, how the organization was responSive to those supported Organizations, and how the organization determmed that these activrties constituted substantially all of its actiwties Did the actiwties described in constitute actiwties that, but for the organization's involvement. one or more of the organization?s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization '3 posmon that its supported Organization(s) would have engaged in these actiwties but for the organization '5 involvement 3 Parent of Supported Organizations. Answer and below. 3 Did the organization have the power to regularly appomt or elect a majority of the officers, directors, or trustees of each of the supported organizations? Prowde details in Part VI. Did the organization exerCIse a substantial degree of direction over the poli0ies, programs. and actIVIties of each of its supported orqanizations? If "Yes," describe in ?rj VI the role played by the organization in this regard432025 09-17-14 18 17240908 786783 alec Schedule A (Form 990 or 990-EZ) 2014 2014.04020 American Legislative Exchan ALEC 1 Legislative Exchange Council 52?0140979 Rge6 lPartV- 1 Type Non-Functionally Integrated 509(a)(3) Supporting Organizations Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 See instructions. All other Type non-functionally integrated supporting organizations must complete Sections A through E. Section A - Adjusted Net Income (A) Prior Year (B) Current Year Etional) Net short-term capital gain Recoveries of prior-year distributions Other gross income (see Add lines 1 through 3 DepreCIation and depletion (ii-#0104 0301-tha Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see OI 7 Other expenses (see instructions) ?4 8 Adjusted Net Income (Subtract lines 5. 6 and 7 from line 4) Section - Minimum Asset Amount (A) Prior Year (B) Current Year (optional) 1 Aggregate fair market value of all non-exempt?use assets (see instructions for short tax year or assets held for part of year)- Average value of securities 1a Average cash balances 1b Fair market value of other non-exempt-use assets 10 Total (add lines 1aDiscount claimed for blockage or other factors (explain in detail in Part Vi)? Acqursmon indebtedness applicable to non-exempt-use assets [0 00 Subtract line 2 from line 1d 0) 45 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). Net value of non-exempt?use assets (subtract line 4 from line 3) Multiply line 5 by 035 Recoveries of prior-year distributions m?mm Minimum Asset Amount (add line 7 to line 6) Section Distributable Amount Current Year Adjusted net income for prior year (from Section A, line 8, Column A) Enter 85% of line 1 Minimum asset amount for prior year (from Section B, line 8, Column A) Enter greater of line 2 or line 3 Income tax imposed in prior year 01-hde GUI-huh); Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6 432026 Check here if the current year is the organization's first as a non?functionally-integrated Type supporting organization (see instructions) 09-17-14 17240908 786783 alec 19 Schedule A (Form 990 or 990-EZ) 2014 2014.04020 American Legislative Exchan ALEC 1 . American Legislative Exchange Council 52?0140979 Pme7 Part Type Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Section - Distributions Current Year 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform actiwty that directly furthers exempt purposes of supported organizations, in excess of income from actiVIty Administrative expenses paid to acc0mplish exempt purposes of supported Omanizations Amounts paid to achIre exempt-use assets Qualified set-aSIde amounts (prior IRS approval reqUIredL Other distributions (describe in Part VI) See instructions Total annual distributions. Add lines 1 through 6 Distributions to attentive supported organizations to which the organization is responswe (prowde details in Part VI) See instructions. 9 Distributable amount for 2014 from Section C, line 6 10 Line 8 amount dwided by Line 9 amount CD ?4 (D (h 43 OD (I) (ii) Excess Distributions Underdistributions Distributable Section - Distribution Allocations (see instructions) Pre 2014 Amount for 2014 1 Distributable amount for 2014 from Section 0. line 6 2 Underdistributions. if any. for years prior to 2014 (reasonable cause requ1red-see instructions) 3 Excess distributions carryover, if any. to 2014 From 2013 Total of lines 3a through Applied to underdistributions of prior years Applied to 2014 distributable amount Carryover from 2009 not applied (see instructions) Remainder. Subtract lines 39, 3h, and Bi from 3f Distributions for 2014 from Section D. line 7: a Applied to underdistributions of prior years Applied to 2014 distributable amount Remainder. Subtract lines 4a and 4b from 4. 5 Remaining underdistributions for years prior to 2014, if any Subtract lines 39 and 4a from line 2 (if amount greater than zero, see instructions) 6 Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) 7 Excess distributions carryover to 2015. Add lines 3] and 4c. 8 Breakdown of line Excess from 2013 Excess from 2014 Cl C) CT Schedule A (Form 990 or 990-EZ) 2014 43202? 09-17-14 20 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 Leqislative Exchanqe Council 52-0140979ka8 I Part VI Supplemental Information. Prowde the explanatlons requnred by Part II, lune 10, Part II. lune 17a or 17b, and Part lune 12 Also complete part for any Information (See Instructlons). 432028 09-17-14 Schedule A (Form 990 or 990-EZ) 2014 21 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 17240908 786783 alec SCHEDULE (Form 990 or 990-EZ) OMB No 1545-0047 2014 Open to Public Inspection If the organization answered "Yes," to Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then 0 Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C 0 Section 501(c) (other than section 501(c)(3)) organizations Complete Parts I-A and below Do not complete Part l-B 0 Section 527 organizations. Complete Part I-A only. If the organization answered "Yes," to Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then 0 Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part Do not complete Part 0 Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501 Complete Part Do not complete Part II-A If the organization answered "Yes," to Form 990, Part IV, line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then 0 Section 501(c)(4), (5). or (6) organizations Complete Part Ill. Name of organization Political Campaign and Lobbying Activities For Organizations Exempt From Income Tax Under section 501(c) and section 527 Complete if the organization is described below. Attach to Form 990 or Form 990-EZ. Information about Schedule 0 (Form 990 or 990-Ez) and its instructions is at Department of the Treasury Internal Revenue Sewice Employer identification number American Legislative Exchange Council 52-0140979 Part l-A Complete if the organization is exempt under section 501 or is a section 527 organization. 1 Prowde a description of the organization's direct and indirect political campaign actiwties in Part IV. 2 Political expenditures 3 3 Volunteer hours [Part I-BI Complete if the organization is exempt under section 501(c)(3). 1 Enter the amount of any eXCIse tax incurred by the organization under section 4955 2 Enter the amount of any exCIse tax incurred by organization managers under section 4955 3 If the Organization incurred a section 4955 tax, did it file Form 4720 for this year? Yes 4a Was a correction made? I: Yes If "Yes," describe in Part IV Part Complete if the organization is exempt under section 501(c), except section 501(c)(3). EINO 1 Enter the amount directly expended by the filing organization for section 527 exempt function activmes 2 Enter the amount of the ?ling organization?s funds contributed to other organizations for section 527 exempt function actiwties 3 Total exempt function expenditures Add lines 1 and 2 Enter here and on Form 1120-POL, line 17b 4 Did the filing organization file Form 1120-POL for this year? Yes No 5 Enter the names, addresses and employer identification number (EIN) of all section 52? political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political contributions received that were and directly delivered to a separate political organization. such as a separate segregated fund or a political action committee (PAC) If additional space is needed, prowde information in Part IV. Address EIN Name Amount paid from filing organization's funds If none. enter -0- Amount of political contributions received and and directly delivered to a separate political organization If none, enter -0-. For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. LFLA 432041 104144 Schedule (Form 990 or 990-EZ) 2014 26 2014.04020 American Legislative Exchan ALEC 1 Schedule 0 Form 990 or 990-52) 2014 Ameri can Legi 3 lat ive Exchange Counc Page 2 I Part Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501 A Gheck :1 if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, expenses, and share of excess lobbying expenditures). Check I: if the filing organization checked box A and "limited control" apply Filing Affiliated group organization's totals totals Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.) Total lobbying expenditures to influence public opinion (grass roots lobbying) Total lobbying expenditures to influence a legislative body (direct lobbying) Total lobbying expenditures (add lines 1a and 1b) Other exempt purpose expenditures Total exempt purpose expenditures (add lines Lobbying nontaxable amount Enter the amount from the followmg table in both columns the amount on line 1e, column orjb) is: The lobbying nontaxable amount is: Not over $500,000 20% of the amount on line 1e. Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000 Over $1 ,000.000 but not over $1,500,000 $175,000 plus 10% of the excess over $1 ?00,000, Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000. Over $17,000,000 $1,000,000 0 CL :7 Grassroots nontaxable amount (enter 25% of line 1fSubtract line 19 from line 1a If zero or less, enter -0- 0 . i Subtract line 1f from line 1c If zero or less, enter -0- 0 . If there is an amount other than zero on either line 1h or line 1i. did the organization file Form 4720 reporting section 4911 tax for this year? Yes :1 No 4-Year Averaging Period Under section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) Lobbying Expenditures During 4-Year Averaging Period Calendar year 2014 Total (or fiscal year beginning in) 2011 2012 2013 2a Lobbyingnontaxableamount 501,582. 575,295. 567,760. 531,893. 2,177,530. Lobbying ceiling amount (150% of line 2a, column(eTotal lobbying expenditures Grassrootsnontaxableamount 125,396. 144,074. 141,940. 132,973. 544,383. Grassroots ceiling amount (150% of line 2d, column Grassroots lobbying expenditures Schedule (Form 990 or 990-EZ) 2014 432042 10-21-14 27 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC Schedule Form 990 or 990-52 2014 American Le - i slat ive Exchan Council Page 3 Part Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)). For each "Yes," response to fines 1a through 1 i below, prowde rn Part [Va detailed of the lobbying actiwty. No Yes Amount 1 During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of. Volunteers? Paid staff or management (include compensation in expenses reported on lines 1c through 1 Media advertisements? Mailings to members, legislators, or the public? Publications, or published or broadcast statements? Grants to other organizations for lobbying purposes? Direct contact With legislators, their staffs, government offiCIals, or a legislative body? Rallies, demonstrations, seminars, conventions, speeches, lectures, or any Similar means? i Other activmes? Total. Add lines 1c through 1i Did the actiwties in line 1 cause the organization to be not described in section 501 If "Yes," enter the amount of any tax incurred under section 4912 If "Yes," enter the amount of any tax incurred by organization managers under section 4912 If the filinq organization incurred a section 4912 tax, it file Form 4720 for this year? [Part Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section :501(c)(6). Yes No 1 Were substantially all (90% or more) dues received nondeductible by members? 1 2 the organization make only in-house lobbying expenditures of $2,000 or less? 2 3 Did the orqanization agree to carry over lobbying and political expenditures from the pnor year? 3 Part Ill-Bl Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either BOTH Part Ill?A, lines 1 and 2, are answered on Part Ill-A, line 3, is answered "Yes." 1 Dues, assessments and Similar amounts from members 1 2 Section 162(6) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid). a Current year 23 Carryover from last year 21, Total 2c 3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues 3 4 If notices were sent and the amount on line 20 exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? 4 5 Taxable amount of lobbying and political expenditures (see instructiorE) 5 Part IV I Supplemental Information Prowde the descriptions required for Part l-A, line 1, Part l-B, llne 4; Part l-C, line 5, Part (affiliated group list), Part ll-A, lrnes 1 and 2 (see instructions), and Part line 1 Also, complete this part for any additional information. Schedule (Form 990 or 990-EZ) 2014 432043 10-21-14 28 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 SCHEDULED (Form 990) Department of the Treasury Internal OMB No 1545-0047 2014 Open to Public Inspection Supplemental Financial Statements Complete if the organization answered "Yes" to Form 990, Part IV, line 6, 7,8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. Attach to Form 990. Revenue SerVIce lnformgion about Schedule (Form 99ggnd its instructions is ?t Name of the organization Employer identification number 52?0140979 American Legislative Exchange Council Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.CompIete If the organization answered "Yes" to Form 990, Part IV, line 6 CD Donor adwsed funds Funds and other accounts Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year Did the organization inform all donors and donor adVIsors in writing that the assets held in donor adwsed funds are the organization's property, subiect to the organization's excluswe legal control? Did the organization inform all grantees, donors, and donor adwsors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advrsor, or for any other purpose conferring private benefitPart II [Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7 1 0.059) Purpose(s) of conservation easements held by the organization (check all that apply) Preservation of land for public use (e.g recreation or education) El Protection of natural habitat El Preservation of open space Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Preservation of a historically important land area Preservation of a certified historic structure Held at the End of the Tax Year Total number of conservation easements 2a Total acreage restricted by conservation easements 2b Number of conservation easements on a certified historic structure included in (3) 2c Number of conservation easements included in achIred after 8/17/06, and not on a historic structure listed in the National Register 2d Number of conservation easements modified, transferred, released. or terminated by the organization during the tax year Number of states where property subject to conservation easement is located Does the organization have a written policy regarding the periodic monitoring, inspection, handling of Violations, and enforcement of the conservation easements it holds? Staff and volunteer hours devoted to monitoring, inspecting, and enforcmg conservation easements during the year Amount of expenses incurred in monitoring, inspecting, and enforcmg conservation easements during the year Does each conservation easement reperted on line 2(d) above satisfy the requrrements of section 1 and section Yes I: No In Part describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization?s finanCIaI statements that describes the organization's accounting for conservation easements. Yes No I Part Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. 1a Complete if the organization answered "Yes" to Form 990, Part IV, line 8 If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other Similar assets held for public exhibition, education, or research in furtherance of public semce, prowde, in Part the text of the footnote to its finanCiaI statements that describes these items. If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other Similar assets held for public exhibition, education, or research in furtherance of public semce, prowde the followmg amounts relating to these itemS' Revenue included in Form 990, Part line 1 (ii) Assets included in Form 990, Part . 2 If the organization received or held works of art, historical treasures, or other Similar assets for finanCIal gain, prowde the followmg amounts reqUIred to be reported under SFAS 116 (ASC 958) relating to these items a Revenue included in Form 990, Part line 1 Assets included in Form 990, Part g; Lat-21:; For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule (Form 990) 2014 4 1 10-01-14 17240908 786783 alec 29 2014.04020 American Legislative Exchan ALEC 1 Schedule D(Form 990) 2014 American Legislative Exchange Council 52?0140979 Page2 I Part I Org?zations Maintaining Collections of Art, Historical Treasures, or Other Similar Assetsmontmued) 3 Usmg the organization?s acce55ion. and other records. check any of the followmg that are a Significant use of its collecti0n items (check all that apply)' a I: I: Loan or exchange programs I: Scholarly research I: Other I: Preservation for future generations 4 Provude a description of the organization?s collections and explain how they further the organization?s exempt purpose In Part 5 During the year, did the organization what or receive donations of art, historical treasures, or other Similar assets to be sold to raise funds rather than to be maintained as part of the organization?s collection? I: Yes I Part IV I Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part If "Yes," explain the arrangement in Part and complete the followmg table. Yes Amount Beginning balance 1 cl Additions during the year 1 Distributions during the year 1e Ending balance 1f 2a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? No CI If "Yes," explain the arrangement in Part Check here if the explanation has been prowded in Part I Part I Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10 Current year Three years back Prior year Two years back (9) Four years back Beginning of year balance Contributions 1a Net investment earnings. gains, and losses Grants or scholarships Other expenditures for faCIIities and programs -h Administrative expenses 9 End of year balance 2 PrOVide the estimated percentage of the current year and balance (line 19, column held aS' a Board de5ignated or quaSI-endowment Permanent endowment Temporarin restricted endowment The percentages in lines 2a, 2b, and 2c should equal 100% Are there endowment funds not in the possessron of the organization that are held and administered for the organization by unrelated organizations (ii) related organizations If "Yes" to 3a(ii), are the related organizations listed as reqUIred on Schedule Fl? 4 Describe in Part the intended uses of the organization?s endowment funds I Part VI Land, Buildings, and Equipment. Complete if the organization answered "Yes" to Form 990, Part IV, line 11a. See Form 990, Part X, line 10. 3a Description of property Cost or other Cost or other Accumulated Book value ba3is (investment) baSlS (other) depreCiation 1a Land Bwldings Leaseholdimprovements 1,087,052. 365,470. 721,582. EqUIpment 364,513. 309,532. 54,981. mmy 146,993. 39,025. 107.968. loyal. Add Ilnes 1a through 1e. (Column must equal Form 990, Part x, column (B), line 10c Schedule (Form 990) 2014 432052 10-01-14 30 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC American Legislative Exchange Council 52?0140979 PmeS Part Investments - Other Securities. Complete if the organization answered "Yes" to Form 990, Part IV, line 11b See Form 990. Part X, line 12 Description of security or category (Includlng name of security) Book value Method of valuation: Cost or end-of-year market value (1) FinanCIalderivatives (2) Closely-held eqUIty Interests (3) Other (A) (B) (C) (D) (E) (F) (G) (H) Total. (Col. must equal Form 990, Part X, col. (B?ine 12.) I Part Investments - Program Related. if the answered "Yes" to Form 990 Part IV line 11c. See Form 990 Part line 13. Description of investment Book value Method of valuation Cost or end-of-year market value e13. in Part IX Other Assets. Complete if the organization answered "Yes" to Form 990, Part IV, line 11d. See Form 990, Part X, line 15 Description Book value Deferred rent receivable and broker commissions 322,736. (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column must equal Form 990, Part x, col (B) line 15 i 3 2424 7 3 6 . Part Other Liabilities. Complete if the organization answered "Yes" to Form 990, Part IV, line 11s or 11f See Form 990, Part X. line 25. 1_ Description of liability Book value (1) Federal income taxes Capital lease obligations 22,965. Deferred rent and lease benefit 1,542,836. Subtenant security deposit 44,986. (5) (6) (7) (8) (9) Total. (Column must equal Form 990, Part X, col. (8) line 25Liability for uncertain tax posmons In Part prowde the text of the footnote to the organization's finanCial statements that reports the organization's liability for uncertain tax posmons under FIN 48 (A80 740) Check here if the text of the footnote has beenprowded in Part Schedule (Form 990) 2014 432053 10-01-14 31 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 .. Schedule (Form 990) 2014 Complete If the organIzatIon answered "Yes" to Form 990, Part IV, lIne 12a American Legislative Exchange Council Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. 52-0140979 Page4 1 Total revenue, game, and other support per audIted fInanCIaI statements Amounts Included on Me 1 but not on Form 990, Part Me 12 Net unrealized gaIns (losses) on Investments Donated serVIces and use of RecoverIes of prIor year grants Other (Describe In Part Add lInes 2a through 2d 3 Subtract lIne 2e from lIne 1 4 Amounts Included on Form 990, Part lIne 12, but not on IIne a Investment expenses not Included on Form 990, Part lIne 7b Other (DescrIbe In Part Add ?me 4a and 4b Total revenue Add ?ms 3 and 4c. {ThIs must equal Form 990, Part I, We 12.) (D (L (3 Cf 7,795,6747,795,6747,795,67g; 5 Part XII I Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete If the organIzatIon answered "Yes" to Form 990, Part IV, IIne 12a. 1 Total expenses and losses per audIted fInanCIal statements Amounts Included on km 1 but not on Form 990, Part IX, km 25' 7.734.819. a Donated serVIces and use of faCIlItIes 2a PrIor year adjustments 2b Other losses 2c Other (DescrIbe In Part 2d Add lInes 2a through 2d 2e 0 . 3 Subtract lIne 2e from Amounts Included on Form 990, Part IXInvestment expenses not Included on Form 990, Part lIne 7b 4a Other In Part 443 Add lInes 4a and 4b 4c 0 . Total expenses. Add lInes 3 and 4c. (ThIs must equal Form 990, Part I, Ime 18LPart Supplemental Information. Prowde the descrIptIons reqwred for Part II, IInes 3, 5, and 9; Part IInes 1a and 4, Part IV, lInes 1b and 2b; Part V, lIne 4; Part X, km 2; Part XI, IInes 2d and 4b; and Part XII, lInes 2d and 4b Also complete We part to prowde any addItIonaI InformatIon Part X, Line 2: Management reviews and assesses all activities annually to identify any changes in the scope of the activities and revenue sources and the tax treatment thereof to identify any uncertain tax positions. For the year ended December 31, 2014, management did not identify any uncertain tax positions requiring recognition or disclosure in the financial statements. 432054 10-01-14 32 17240908 786783 alec Schedule (Form 990) 2014 2014.04020 American Legislative Exchan ALEC (F 990 990 Ez Supplemental Information Regarding Fundraismg or Gaming ActIVIties arm or - Complete if the organization answered "Yes" to Form 990, Part IV. lines 17organization entered more than $15,000 on Form 990-EZ, line 6a. Department of the Treasury Attach to Form or Form Open 'ntemal Revenue semce 7 Information about Schedule _(Form 990 or 990-EZ) a_nd its instructions is at 990. 'nspeCt'on Name of the organization Employer identification number American Legislative Exchange Council 52-0140979 Part I Fundraising Activities. Complete if the organization answered "Yes" to Form 990. Part IV. line 17. Form 990-EZ filers are not reqLiired to complete this part. 1 Indicate whether the organization raised funds through any of the followmg actiwties. Check all that apply a Mail solioitations Solicnation of non-government grants Internet and email soliCItations El SoliCItation of government grants Phone solimtations SpeCIal fundraismg events ln-person solicnations 2 a Did the organization have a written or oral agreement With any indiwdual (including officers, directors, trustees or key employees listed in Form 990. Part VII) or entity in connection With professmnal fundraismg serVices? Yes No if "Yes," list the ten highest paid indiwduals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be compensated at least $5,000 by the organization . Dd Amount paid Name and address of indiwdual rim raiser (iv) Gross receipts (g gar retamed by) (VI) Amount Dald or entity (fundraiser) ACtW'ty have custlod from fundraiser to (or retained by) listed in col Organlzatlon Doner Fundraising 815 Solicits funds on behal Yes No Brazos, Suite 701, Austin. TX of ALEC's annual conf. 1 294500, 96 950. 1 197 550. Total 1.294.,500. 95.950. 1.197550, 3 List all states in which the organization is registered or licensed to what contributions or has been notified it is exempt from registration or licensmg. LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule (Form 990 or 990-EZ) 2014 See Part IV for continuations 432081 08-28-14 33 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC Schedule Form 990 or 990-EZ 2014 American Le - - Fundraismg Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 islative Exchan-e Council 52?0140979 Pa of fundraismg event contributions and gross income on Form 990-EZ, lines 1 and 6b List events With gross receipts greater than $5,000. Revenue (3) Event #1 Event #2 Other events Total events (add col through (event type) (event type) (total number) col. Gross recelpts Less* Contributions Gross income (line 1 minus line 2) Direct Expenses Cash prizes Noncash prizes Rent/faculty costs Food and beverages Entertainment Other direct expenses Direct expense summary Add lines 4 through 9 in column Net income summary Subtract line 1 0 from line 3, column I Part $15,000 on Form 990-EZ, Ilne 6a. Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than Pull tabs/Instant Total gaming (add Cl.) 2 Bmgo bingo/progresswe bingo Other gam'ng col. through col. 3 0 II 1 Gross revenue to 2 Cash prizes 3 8 3 Noncash prizes UJ *6 4 Rent/faculty costs 5 Other direct expenses Yes Yes Yes 6 Volunteer labor No No El No 7 Direct expense summary Add lines 2 through 5 in column 8 Net gaming income summag. Subtract line 7 from line 1, column 9 Enter the state(s) in which the organization conducts gaming actiwtieS' a Is the organization licensed to conduct gaming actIVIties In each of these states? If explain' :IYes I: No 103 Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? If "Yes," explain. :IYes No 432082 08-28-14 17240908 786783 alec 34 Schedule (Form 990 or 990-EZ) 2014 2014.04020 American Legislative Exchan ALEC 1 Legislative Exchange Council 52?0140979 Pwea 11 Does the organization conduct gaming activmes With nonmembersthe organization a grantor, benefiCIary or trustee of a trust or a member of a partnership or other entity formed to administer charitable gaming? Yes 1: No i 13 Indicate the percentage of gaming actiwty conducted in. a The organization's faCility 13a I An outSide faCIlity . . 13b 14 Enter the name and address of the person who prepares the organization's gaming/speCIal events books and records. Name Address 15a Does the organization have a contract With a third party from whom the organization receives gaming revenue? El Yes :1 No If "Yes." enter the amount of gaming revenue received by the Organization and the amount of gaming revenue retained by the third party . If "Yes," enter name and address of the third party Name Address 16 Gaming manager information. Name Gaming manager compensation Description of sewices prowded CI Director/officer I: Employee Independent contractOr 17 Mandatory distributions 3 Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the state gaming license? Yes El No Enter the amount of distributions reqwred under state law to be distributed to other exempt organizations or spent in the i organization?s own exempt actiwties during the tax year lPal't IVI Supplemental Information. Prowde the explanations reqwred by Part I, line 2b. columns and and Part lines 9. 9b, 10b. 15b, 15c, 16. and 17b, as applicable. Also prowde any additional information (see instructions). Schedule G, Part I, Line 2b, List of Ten Highest Paid Fundraisers: Name of Fundraiser: Doner Fundraising Li) Address of Fundraiser: 815 Brazos, Suite 701, Austin, TX 78701 432083 08-28-14 Schedule (Form 990 or 2014 35 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 American Le islative Exchan Council 52?0140979 Pae4 Part IV Supplemental Information (contrnued) Schedule (Form 990 or 990-EZ) 432084 05-01-14 36 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 OMB No 154?-0047 2014 Open to Public Inspection SCHEDULEI Grants and Other Assistance to Organizations, 99?) Governments, and Individuals in the United States Complete if the organization answered "Yes" to Form 990, Part IV, line 21 or 22. Department of the Treasury Attach to Form 990. '"tema' Raven? Information about Schedule I (Form 990) and its instructions is at Name of the organization Employer identification number American Legislative Exchange Council 52?0140979 I Part General Information on Grants and Assistance 1 Does the organization maintain records to substantiate the amount of the grants or assetance. the grantees' eligibility for the grants or assetance. and the selection criteria used to award the grants or as3istance? . Yes No 2 Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States. I Part I Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" to Form 990, Part IV, line 21, for any reCIpient that received more than $5.000. Part II can be duplicated if additional space is needed. 1 Name and address of organization IRC section Am0unt of Amount of valuatlon (book or government if applicable cash grant non-cash FMV, appraisal, aSSIStance other) Method of (9) Description of Purpose of grant non-cash aSSistance or Donor's Trust?payment to Talent Market, disregarded entity of Donor's Trust 109 North Henry St. Alexandria_ VA 22314 52?2166327 501(c)(3) 7,500. 0. beneral support 2 Enter total number of section 501(c)(3) and government organizations listed in the line 1 table 1 . 3 Enter total number of other organizations listed in the line 1 table 0 . LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule 1 (Form 990) (2014) 432101 10-15?14 3 7 American Legislative Exchange Council I Part I Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" to Form 990, Part IV, line 22. Part can be duplicated if additional space is needed 52?0140979 Pmea Type of grant or assmtance Number of reelpients (0) Amount of cash grant (cl) Amount of non- cash aSSIStance (e Method of valuation (boo FMV, appraisal. other) Description of non-cash a55istance I Part IV I Supplemental Information. Prowde the information reqwred in Part I, line 2, Part column and any other additional information. Part I, Line 2: Sponsorship contributions are made to established organizations known for successfully accomplishing projects/goals that are aligned with the interests of ALEC. 432102 10-15?14 38 Schedule (Farm 990) (2014) SCHEDULE Compensation Information 1545-0047 (Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest 1 4 Compensated Employees Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Department of the Treasury >AttaCh to Form 990- Open to P.Ub"c Internal Revenue Sen/ice Information about Schedule [Form 990) and its instructions is at '"Specuon Name of the organization Employer identification number American Legislative Exchanqe Council 52?0140979 Part I I Questions Regarding Compensation Yes No 1a Check the appropriate box(es) if the organization prowded any of the followmg to or for a person listed in Form 990, Part VII, Section A, line 1a Complete Part Ill to prowde any relevant information regarding these items First-class or charter travel Housmg allowance or reSIdence for personal use i: Travel for companions Payments for busmess use of personal reSIdence I: Tax indemnification and gross-up payments '3 Health or scolal club dues or initiation fees I: Discretionary spending account Personal sewices (e maid, chauffeur, chef) If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or prowsmn of all of the expenses described above? If complete Part to explain 1b 2 Did the organization reqUIre substantiation prior to reimbursmg or allowmg expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked in line 1a? 2 3 Indicate which, if any, of the followmg the filing organization used to establish the compensation of the organization?s CEO/Executive Director Check all that apply Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee 4 During the year, did any person listed in Form 990, Part VII, Section A, line ?la, With respect to the filing organization or a related organization? a Receive a severance payment or change-of-control payment? 4a PartiCipate in, or receive payment from, a supplemental nonqualified retirement plan? 4b PartiCIpate in, or receive payment from, an equity-based compensation arrangement? 4c If "Yes" to any of lines 4a-c, list the persons and prowde the applicable amounts for each item in Part Only section 501(c)(3). 501(c)(4), and 501(c)(29) organizations must complete lines 5?9. 5 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of' a The organization? 5a Any related organization? I 5b If "Yes" to line 5a or 5b, describe in Part 6 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of a The organization? 6a Any related organization? 6b If "Yes" to line 6a or 6b, describe in Part 7 For persons listed in Form 990. Part VII, Section A, line 13, did the organization prowde any non-fixed payments not described in lines 5 and 6? If "Yes," describe in Part 7 8 Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subiect to the initial contract exception described in Regulations section 53 If "Yes," describe in Part 8 9 If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958?g? 9 LHA For Paperwork Reduction Act Notice. see the Instructions for Form 990. Schedule (Form 990) 2014 43211 1 10-13-14 3 9 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 American Leqislative Exchange Council 52?0140979 ,Pmmz I Part II I Officers. Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed For each indiwdual whose compensation must be reported in Schedule J, report compensation from the organization on row and from related organizations, described In the instructions. on row 00 not list any indIViduals that are not listed on Form 990, Part VII Note. The sum of columns for each listed indiwdual must equal the total amount of Form 990, Part VII. Section A, line 1a, applicable column (D) and (E) amounts for that indiViduaI (B) Breakdown of W-2 and/or1099-MISC compensation (C) Retirement and (D) Nontaxable (E) Total of columns (F) Compensation 8 0th other deferred benefits in column (B) 359 (ii) Bonus 9r com ensation re orted as deferred (A) Name and T't'e compensation incentive reportable I: pnor Form 990 compensation compensation 6,509. 609. 224,084. 0. 0. 0. 5,708. 17,130. 165,526. 0. 0. 0. 6,472. 17,131. 185,396. 0. 0. 0. 2,466. 11,342. 166,495. 0. 0. 0. 5,863. 12,008. 164,443. 0. 0. 0. 2,758. 17,131. 157,777. 0. 0. 0. (u Rmimmdm?e(dummh7NOM) 216,966. 0. Executive Director (ii) 0 . 0 . (2) Lisa Bowen 140,188. 2,500. Sr. Dir. Finance/Admin. (ii) 0 . 0 . (3) Michael Bowman, Sr. Dir.? 154,293. 7,500. Policy/Strategic Initiatives (ii) 0 . 0 . (4) Wilhelm Meierling 150 187 . 2 500 . Sr. Dir. ?Pu.blic Affairs (ii) 0 . 0 . (5) Jonathan Williams 136,572. Sr. Task Force Director (ii) 0 . 0 . m?fmemm n) 135,388. 2,500. Sr. Dir.?Membership Events (ii) 0 . 0 . 000000000000 000000000000 (ii) (ii) (ii) Schedule (Form 990) 2014 432112 10-13-14 4 0 ScheduleJ (Form 990) 2014 American Legislative Exchange Council 52?0140979 I Page3 I Part ISupplemental Information Prowde the Informatnon, explanatlon, or descriptions requlred for Part I, Ilnes 1aand for Part II Also complete part for any addmonal Informatlon. Schedule (Form 990) 2014 432113 10-13-14 41 SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ 05613527 (Form ggo?or 990-Ez) Complete to provide information for responses to specific questions on Farm 990 or 990-EZ or to provide any additional information. Department of [he Treasury to Form Ol' open PUbllc Internal Revenue Sennce Information about Schedule 0 (Form 990 or 990-EZ) and Its instructions is at Name of the organizatlon Employer identification number American Legislative Exchange Council 52?0140979 Form 990, Part Line 1, Description of Organization Mission: educational information. Form 990, Part Line 4d, Other Program Services: Public Affairs Expenses 579,266. including grants of 0. Revenue 0. Membership Expenses 572,921. including grants of 14,000. Revenue 94,664. Form 990, Part VI, Section Agiline 6: In accordance with the bylaws of ALEC, full membership shall be open to persons dedicated to the preservation of individual liberty, basic American values and institutions, productive free enterprise, and limited representative government, who support the purposes of ALEC, and who serve, or formerly served, as members of a state or territorial legislature, the United States Congress or similar bodies outside the United States. Form 990, Part VI, Section A, line 7a: Directors are elected at each annual meeting. The Board shall consist of 23 members of which 18 directors are nominated and elected by the Board of Directors. Three Directors shall be nominated by the Board of Directors from a list of six nominees supplied by the State Chair, one of whom shall be the Chair of the State Chairs. Two Directors shall be elected by the Board of Directors from a list of four nominees supplied by the Task Force chairs, all four of whom shall be Task Force public sector chairs. LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule 0 (Form 990 or 990-EZ) (2014) 432211 08-27-14 42 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 Schedule 0 (Form 990 or QQO-EZ) (2014) Page 2 Name of the organization Employer identification number American Legislative Exchange Council 52?0140979 Form 990, Part VI, Section A, line 8b: ALEC has a finance committee and written minutes were prepared for all meetings of this committee though the minutes of each prior meeting were not formally approved. Form 990, Part VI, Section B, line 11: The Senior Director of Finance reviews ALEC's Form 990. Such review takes place upon receipt of the draft Form 990 received from the independent public accounting firm who conducts the financial statement audit of ALEC. The review involves comparison of financial data in the Form 990 with the audited financial statements and review of all narrative information for accuracy and completeness. The CEO of ALEC then reviews the Form 990. Prior to filing, the public disclosure copy of the Form 990 is provided to the full Board of ALEC. Form 990, Part VI, Section B, Line 12c: ALEC has a written conflict of interest policy and existing procedures require all Board members to annually disclose all conflicts and sign this policy statement. Actual or perceived conflicts are addressed by the Board on a case by case basis. Form 990, Part VI, Section B, Line 15: ALEC compares current salary rates with other non?profits by reviewing various Federal Form 990's to ensure the rates are competitive. Once compensation is determined for top management officials, officers, and key employees, the board of directors reviews and approves the rates prior to any change in compensation taking effect. 339229.214 Schedule 0 (Form 990 or 990-EZ) (2014) 43 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC Schedule 0 (Form 990 or QQO-EZL (2014) Name of the organization American Leqislative Exchanqe Council Page 2 Employer identification number 52?0140979 Form 990, Part VI, Line 17, List of States receiving copy of Form 990: Form 990, Part VI, Section C, Line 19: ALEC makes these documents available upon request. 432212 08-27- 14 17240908 786783 alec Schedule 0 (Form 990 or 990-EZ) (2014) 4 4 2014.04020 American Legislative Exchan ALEC 1 SCHEDULE (Form 990) Department of the Treasury internal Revenue Samoa Name of the organization American Legislative Exchange Council Part I Related Organizations and Unrelated Partnerships >Complete if the organization answered "Yes" on Form 990, Part IVI line 33, 34, 35b, 36, or 37. ilnformgtion about Schedule Form 990 and its instructions is at OMB No 1545-0047 2014 Open to Public Inspection Attach to Form 990. Employer identification number 52?0140979 Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33 Name. address, and (if applicable) of disregarded entity Primary actiVity (6 Legal domicne (state or foreign COuntry) Total income (a End-of-year assets (0 Direct controlling entity Part organizations during the tax year. Identi?cation of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990. Part IV, line 34 because it had one or more related tax-exempt (a Name, address, and EIN of related organization Primary actIVity (d Legal domiCile (state or Exempt Code section (d Public charity status (if section (fl Direct controlling entny (9) Section 512(bX13) controlled entity? foreign country) 501 Yes No Jeffersonian Project 46?2233126 2900 Drive. 6th Floor Arlington. VA 22202 nonpartisan research Educate the public gov't olicy makers by providing District of Columbia 501(c)(4) For Paperwork Reduction Act Notice, see the Instructions for Form 990. 432161 08-14-14 LHA Schedule (Form 990) 2014 45 Schedule (Form 990) 2014 Part i organizations treated as a partnership during the tax year. American Legislative Exchange Council Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990. Part IV, line 34 because it had one or more related Page 2 Name. address, and EIN of related organization (C) Legal Primary aCt'V'ty domic?e (state or foreign country) Direct controlling entity (8) Predominant income (related, unrelated, excluded from tax under sections 512-514) (9) Share of total income Share of end-of-year assets Dispropomnnate allocatio ns" 20 of Schedule Yes No (D Code V-UBI amount in box 'managmg partner? General or K-1 (Form 1065) Yesjuo Percentage ownership Part IV organizations treated as a corporation or trust during the tax year. Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990. Part IV, line 34 because it had one or more related Name, address, and of related organization Primary actiwty Legal domiCIle (0) (state or foreign country) entity Direct controlling (9) Type of entity (C corp. corp. or trust) Share of total income Share of end-of?year assets (9) Percentage ownership (I) Section 512(bxia) controlled entity? Yes No 432162 08-14-14 46 Schedule (Form 990) 2014 ScheduleR(Form990)2014 American Legislative Exchange Council 52?0140979 Pages Part Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990. Part IV, line 34, 35b. or 36. Note. Complete line 1 if any entity is listed in Parts II, or IV of this schedule Yes No 1 During the tax year. did the organization engage in any of the followmg transactions With one or more related organizations listed In Parts lI-lV? Receipt of interest, (ii) annurties. royalties, or (iv) rent from a controlled entity Gift, grant. or capital contribution to related organization(s) 1b Gift, grant. or capital contribution from related organization(s) 1c Loans or loan guarantees to or for related organization(s) 1d Loans or loan guarantees by related organization(s) 1e DiVidends from related organization(s) 1f Sale of assets to related Organization(s) 19 Purchase of assets from related organization(s) 1h Exchange of assets With related organization(s) 1i Lease of faculties, equment, or other assets to related organization(s) 1 its-mu: Lease of faculties. equment, or other assets from related organization(s) 1k Performance of or membership or fundraismg soliCItations for related organization(s) 1 Performance of SGWICBS or membership or fundraismg soli0itations by related organization(s) 1m Sharing of equment. mailing lists, or other assets With related organization(s) 1n Sharing of paid employees With related organization(s) 10 Eco Reimbursement paid to related organization(s) for expenses 1p Reimbursement paid by related organization(s) for expenses 1q D. Other transfer of cash or property to related organization(s) 1r 5 Other transfer of cash or property from related organization(s) 15 2 If the answer to any of the above is "Yes." see the instructions for information on who must complete ?115 line, including covered relationships and transaction thresholds. lb) (0) Name of related organization Transaction Amount involved Method of determining amount involved type (as) (1) (2) (3) (4) (5) (6) 432153 03-14-14 4 '7 Schedule (Form 990) 2014 ScheduleFl(Form990)2014 American Leqislative Exchanqe Council 52?0140979 Paqe4 Part VI Unrelated Organizations Taxable as a Partnership Complete If the organization answered "Yes" on Form 990, Part IV. line 37. Prowde the followung Information for each taxed as a partnership through the organization conducted more than five percent of Its (measured by total assets or gross revenue) that was not a related organization. See Instructions regarding exclusnon for certain Investment partnerships. Almea)" Name, address. and EIN Primary Legal domlcne Predomlnant Income partners sec Share of Share of Code V-UBI General or Percentage te mana (related, unrelated, 501lcl3l I amount foreign excluded from tax under a, SQ to a end of year mommy: of Schedule K4 partner? ownership secllons 512-514) Yes No '"come assets Yes No (F0rm1055) Yes No Schedule (Form 990) 2014 432164 03-14-14 4 8 American Legislative Exchange Council 52-0149979 Paws I Part Supplemental Information Provnde Information for responses to questions on Schedule (see Instructions). 432165 03-14-14 Schedule (Form 990) 2014 4 9 17240908 786783 alec 2014.04020 American Legislative Exchan ALEC 1 2014 nemecrmou AND AMORTIZATION REPORT Form 990 Page 10 990 A5592 Date Lrne Unadjusted Bus Reduction In Basrs For Accumuiated Current Current Year ?0 Acqurred MEthod No Cost 0r Basrs Excl Basrs Deprecratron Deprecratlon Sec 179 Deductron Leasehold lease limproyementp VariesSL pm: 16 108705?. #:087952- 365:470- Office furniturg_ VariesSL 34 %16 _146,993. ?g46,993. 39,025. 15,994. 207K247. 22- 22. .. 3 ??ice equipment; VariesSL ?34 16 _g64,513. 364,513. ?09t?3g._ ?9273310. 990 Page 10 - AV 2 Deg; 2598558. 0. 1598558. 714,027. 0. 170,452. m?wmm v. r22.2.22.22.27.. 2 - 2 22.4 - - . .. 428102 05-01-14 (D) - Asset disposed ITC. Section 179. Salvage. Bonus. Commercral Revrtallzatron Deduction 50 1 A'Tn?n'l Vrorm 8868 (Rev. January 2014) Application for Extension of Time To File an Exempt Organization Return File a separate application for each return. Information about Form 8868 and its instructions is at . OMB No. 1545-1709 Department of the Treasury internal Revenue Servrce 0 If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box .. .. . . . 0 If you are ?ling for an Additional (Not Automatic) 3-Month Extension, complete only Part It (on page 2 of this form) Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868. Electronic filing (e?file} . You can electronically ?le Form 8868 if you need a 3~month automatic extensron of time to ?le (6 months for a corporation reqwred to file Form 990-T), or an additional (not automatic) 3-month exten5ion of time. You can electronically ?le Form 8868 to request an exten5ion of time to ?le any of the forms listed in Part I or Part II with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Bene?t Contracts, which must be sent to the IRS in paper format (see instructions) For more details on the electronic filing of this form, Vis:t gov/elite and click on e-?le for Charities Nmpro?ts. Automatic 3-Month Extension of Time. Only submit original (no copies needed). A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and complete Partlonly . .. .. . . .. .. All other corporations (including ?lers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time to file income tax retums. Enter ?ler's identifying number Type or Name of exempt organization or other filer, see instructions. (Empioyer Identi?cation number (EN) 0, print FHBME American Legislative Exchange Council 82?0140979 due date for Number, street, and room or suite no. If a PO. box, see instructions Social security number (SSN) $113,,?ng 2900 Drive 6th Floor instructions City, town or post of?ce, state, and ZIP code. For a foreign address, see instructions. Arlingtoni VA 22202 . Enter the Return code for the return that this application is for (?le a separate application for each return) Application Return Application Return Is For Code Is For COde Form 990 or Form 990-EZ 01 Form 990-T (corporation) 07 Form 990-BL 02 Form 1041 -A 08 Form 4720 (individual) 03 Form 4720 (other than individual) 09 Form 990-PF 04 Form 5227 1 0 Form (sec. 401 or 408(a) trust) 05 Form 6069 11 Form QQO-T (trust other than above) 06 Form 8870 1 2 Lisa Bowen Sr . Dir . of Finance 9 The books are in the care of 29 0 0 Drive 5th - Arlington VA 22202 TelephoneNo.> 703-373-0933 0 If the organization does not have an of?ce or place of business in the United States, check this box .. El 0 If this is for a Group Retum, enter the organization's four digit Group Exemption Number (GEN) . If_this is for the whole group. check this box I: . If it is for part of the group, check this box i: and attach a list with the names and EINs of all members the extension is for. 1 I request an automatic 3-month (6 months for a corporation required to ?le Form 990-T) extension of time until Augus ?le the exempt organization return for the organization named above. The extension is for the organization's return for: calendar year 2 0 1 4 or tax year beginning . and ending 2 If the tax year entered in line 1 is for less than 12 months, check reason: Initial return :3 Final return Change in accounting period 3a if this application is for Forms 990-BL, 990-PF, 990T. 4720, or 6069, enter the tentative tax, less any nonrefundable credits. See instructions. 33 0 If this application is for Forms 990-T, 4720, or 6069, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit. 3b 0 - Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by using (Electronic Federal Tax Payment System). See instructions. 36 0 Caution. If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. LHA 423841 05-01-14 For Privacy Act and Paperw0rk Reduction Act Notice, see instructions. Form 8363 (RQV- 1?20?) 42 0111 A nanA Ivan-n4 nan n1 Uv?hah 1 Form 8868_(Bev 1-2014) Page 2 0 If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II and check this box [ii Note. Only complete Part ll if you have already been granted an automatic (5-month extenSion on a prewously filed Form 8868. 0 It? you are filing for an Automatic 3?Month Extension, complete only Part I (on page 1). LPart ll Additional (Not Automatic) 3-Month Extension of Time.Only file the original (no copies needed). Enter filer's identifyingLnumber, see instructions Type or Name of exempt organization or other ?ler, see instructions. Employer Identi?cation number or print File by the American Legi 3 lat ive Exchange Counci Number, street, and room or soite no lf a 0 box, see instructions security number (SSN) return See DriveJ Floor City, town or post office, state, and ZIP code For a foreign address. see instructions. Arlington, VA 22202 Enter the Return code for the return that this application is for (file a separate application for each return) . Application Return Application Return Is For Code Is For C0_de Form 990 or Form 990-EZ 01 . . . . Form 02 Form 1041-A 08 Form 4720_Qndiwdual) 03 Form 4720 (other than individual) 09 Form 04 Form 5227 10 Form 990T (sec 401 or 408(3) trust) 05 Form 6069 11 Form 990T (trust other than above) 06 Form 8870 12 Do not complete Part II if you were not already granted an automatic 13-month extension on a previously filed Form 8868. Lisa Bowen, Sr. Dir. of Finance 0 The books are in the care of 2 9 0 0 Drive 6th Floor Arlington VA 2 2 2 0 2 TelephoneNo.> 703-373-0933 FaxNo. 0 If the organization does not have an office or place of busmess in the United States, check this box If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) . If this is for the whole group. check this box [j if it is for part of the group, check this box and attach a list With the names and Ele of all members the extenSIon is for. 4 I request an additional 3-month exten5ion of time until November For calendar year 2 0 4 . or other tax year beginning and ending 6 If the tax year entered in line 5 is for less than 12 months, check reason Ci Initial return I: Final return Change in accounting period 7 State in detail why you need the extensmn Additional time is needed to gather the information necessary to file a complete and accurate return. 8a If this application is for Forms QQO-BL, QQO-PF, 990T, 4720, or 6069. enter the tentative tax, less any nOnrefundable credits. See instructions 8a 0 . If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated . tax payments made. Include any prior year overpayment allowed as a credit and any amount paid preVIously With Form 8868. 8b 0 . Balance due. Subtract line 8b from line 83. Include your payment with this form, if required, by using EFT PS (Electronic Federal Went System). See instructions. 80 0 . Signature and Verification must be completed for Part II only. are that have ex ined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, at arn/a/ prized to prepare this form. AN Me Partner Date loci? Form 8868 (Rev. 1-2014) Under penalties of it is true, correct ganatu re 423842 09-15- 14 51 1320726 786783 alec 2014.03050 American Legislative Exchan ALEC 1